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B-COM in Accounting at B.S.V.P. College of Arts & Commerce
Bengaluru, Karnataka
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About the Specialization
What is Accounting at B.S.V.P. College of Arts & Commerce Bengaluru?
This Accounting specialization program at Bharatiya Samskriti Vidyapith First Grade College focuses on developing a strong foundation in financial principles, corporate accounting, taxation, and auditing. It equips students with the necessary skills to navigate the dynamic Indian financial landscape. The curriculum is designed to meet the growing demand for skilled accounting professionals in various sectors, making graduates industry-ready.
Who Should Apply?
This program is ideal for 10+2 graduates with a commerce background who aspire to build a career in finance and accounting. It also caters to individuals seeking to gain expertise in taxation, auditing, and financial management for roles in corporate finance, public accounting, or entrepreneurship. A keen interest in numbers and analytical thinking is a prerequisite.
Why Choose This Course?
Graduates of this program can expect to pursue rewarding career paths such as Accountants, Auditors, Tax Consultants, Financial Analysts, or even start their own practice. Entry-level salaries in India typically range from INR 2.5 LPA to 4.5 LPA, with significant growth potential up to INR 8-15 LPA with experience. The program aligns with professional certifications like CA, CS, and CMA.
Student Success Practices
Foundation Stage
Master Core Accounting Principles- (Semester 1-2)
Dedicate time to thoroughly understand fundamental accounting concepts like journal entries, ledger posting, trial balance, and final accounts. Utilize online tutorials, practice problems from textbooks, and engage in peer study groups to solidify your understanding. A strong foundation here is crucial for advanced accounting subjects.
Tools & Resources
Textbooks (e.g., M.C. Shukla, S.P. Jain), Online accounting tutorials, Practice problem sets
Career Connection
A solid grasp of basics is essential for any entry-level accounting role and forms the bedrock for advanced certifications like CA or CMA.
Develop Strong Quantitative Skills- (Semester 1-2)
Focus on enhancing your quantitative analysis and business statistics skills. Regularly practice problems involving mathematics, statistics, and their application to business scenarios. Leverage online platforms for additional exercises and clarity. This will aid in financial analysis and decision-making roles.
Tools & Resources
Khan Academy for basic math/stats, Business math textbooks, Excel for data handling
Career Connection
Analytical skills are highly valued in financial analysis, market research, and audit profiles, improving problem-solving abilities.
Build Digital Fluency and Basic Software Skills- (Semester 1-2)
Actively participate in the Digital Fluency course and explore basic office productivity tools like MS Excel and Word. Practice creating spreadsheets, data entry, and basic calculations. This early exposure to digital tools is vital for modern accounting practices.
Tools & Resources
MS Office Suite, Basic Excel tutorials (YouTube, LinkedIn Learning)
Career Connection
Proficiency in office software is a universal requirement for most corporate jobs, especially in accounting and finance departments.
Intermediate Stage
Gain Practical Tally ERP Experience- (Semester 3-4)
Utilize the ''''Tally for Business'''' course to its fullest. Practice day-to-day accounting entries, inventory management, and report generation using Tally software. Seek opportunities for practical exposure through internships or college-led workshops focusing on accounting software application. This is a critical skill for Indian businesses.
Tools & Resources
Tally ERP software, Tally tutorial videos, College computer labs
Career Connection
Tally proficiency is a direct pathway to roles like Accountant, Accounts Executive, and Bookkeeper in almost every Indian SME and many larger firms.
Explore Taxation Fundamentals with Application- (Semester 3-4)
Deep dive into Income Tax and Goods & Services Tax (GST) concepts. Beyond theoretical understanding, try to understand their practical application using real-world scenarios or simplified case studies. Follow current news on tax reforms and budget announcements to stay updated.
Tools & Resources
Income Tax Act 1961, GST Portal, Financial newspapers/magazines
Career Connection
Strong tax knowledge opens doors to careers as Tax Consultants, Indirect Tax Executives, or internal taxation departments of companies.
Participate in Commerce-focused Competitions- (Semester 3-4)
Engage in inter-collegiate commerce fests, business quizzes, case study competitions, or accounting Olympiads. These activities enhance critical thinking, teamwork, and presentation skills, while also broadening your network and industry knowledge.
Tools & Resources
College Commerce Association, Inter-collegiate competition announcements, Industry publications
Career Connection
Participation showcases initiative and develops soft skills highly sought after by employers, often leading to networking opportunities with industry leaders.
Advanced Stage
Undertake an Accounting-focused Internship- (Semester 5-6)
Seek out internships in accounting firms, financial services companies, or the finance department of any corporate entity during the final year. This provides invaluable real-world experience, applies theoretical knowledge, and builds a professional network. Prioritize internships that align with your desired specialization (e.g., auditing, taxation, financial analysis).
Tools & Resources
College placement cell, LinkedIn, Internshala, Naukri.com
Career Connection
Internships are often the stepping stone to full-time employment and provide practical skills that differentiate you in the job market.
Prepare for Professional Certifications- (Semester 5-6)
Begin early preparation for professional accounting certifications like CA (Chartered Accountancy), CMA (Cost and Management Accountancy), or ACCA (Association of Chartered Certified Accountants). Attend workshops, solve past papers, and consider joining coaching classes. This shows strong career ambition and enhances employability.
Tools & Resources
ICAI, ICMAI, ACCA official websites, Coaching institutes, Study groups
Career Connection
Professional certifications are highly respected in the accounting industry and significantly boost career prospects and earning potential in India and globally.
Develop Advanced Analytical and Reporting Skills- (Semester 5-6)
Focus on courses like ''''Advanced Financial Management'''' and ''''Management Accounting'''' to understand how financial data is used for strategic decision-making. Practice creating comprehensive financial reports, budget analyses, and forecasting models. Develop strong communication skills to articulate financial insights effectively.
Tools & Resources
Advanced Excel, Power BI/Tableau basics, Case studies on financial analysis, Presentation software
Career Connection
These skills are critical for roles in financial planning, business analysis, and senior accounting positions, enabling strategic contributions to organizations.
Program Structure and Curriculum
Eligibility:
- 10+2 or PUC or equivalent with Commerce/Science background
Duration: 6 semesters / 3 years
Credits: 144 Credits
Assessment: Internal: 40%, External: 60%
Semester-wise Curriculum Table
Semester 1
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| COMDSC1.1 | Financial Accounting - I | Core | 4 | Introduction to Accounting, Accounting Concepts and Conventions, Accounting Equation, Journal, Ledger, Trial Balance, Final Accounts of Sole Proprietorship |
| COMDSC1.2 | Business Management | Core | 4 | Nature and Significance of Management, Planning and Decision Making, Organizing and Staffing, Directing and Controlling, Modern Management Techniques |
| COMDSC1.3 | Managerial Economics | Core | 4 | Nature and Scope of Managerial Economics, Demand Analysis and Forecasting, Production and Cost Analysis, Market Structures and Pricing Decisions, Profit Management and Capital Budgeting |
| LANG1.1 | Language I | Language | 3 | Functional Grammar, Reading Comprehension, Writing Skills, Communication Practice, Cultural Context |
| LANG1.2 | Language II (English) | Language | 3 | Communication Skills, Literary Texts Analysis, Grammar and Vocabulary, Report Writing, Presentation Skills |
| COMSEC1.1 | Digital Fluency | Skill Enhancement Course | 3 | Basics of Computer Hardware and Software, Operating Systems and Applications, Internet and Web Browsing, Digital Communication and Collaboration, Cybersecurity Fundamentals |
| COMVAC1.1 | Health & Wellness/Yoga/Fitness/Sports | Value Added Course | 3 | Introduction to Health and Wellness, Principles of Yoga and Meditation, Physical Fitness Regimes, Basic Sports Techniques, Stress Management |
| COMOEC1.1 | Open Elective - I | Open Elective | 3 | Interdisciplinary subject chosen from other disciplines, Basic concepts of the chosen field, Applications in real-world scenarios, Problem-solving approaches, Foundational theories |
Semester 2
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| COMDSC2.1 | Financial Accounting - II | Core | 4 | Consignment Accounts, Joint Venture Accounts, Hire Purchase and Installment Systems, Royalty Accounts, Branch Accounts |
| COMDSC2.2 | Marketing Management | Core | 4 | Introduction to Marketing, Market Segmentation, Targeting and Positioning, Product and Pricing Decisions, Promotion and Distribution Channels, Marketing Ethics and Digital Marketing |
| COMDSC2.3 | Quantitative Analysis for Business - I | Core | 4 | Basic Mathematics for Business, Linear Equations and Matrices, Commercial Arithmetic, Set Theory, Differential Calculus for Business |
| LANG2.1 | Language I | Language | 3 | Advanced Grammar, Literary Appreciation, Creative Writing, Public Speaking, Translation Practice |
| LANG2.2 | Language II (English) | Language | 3 | Advanced Communication Strategies, Business Correspondence, Critical Thinking, Debate and Discussion, Effective Presentation Techniques |
| COMSEC2.1 | Entrepreneurship | Skill Enhancement Course | 3 | Concept and Process of Entrepreneurship, Business Idea Generation, Business Plan Development, Sources of Finance for Start-ups, Government Support for MSMEs |
| COMVAC2.1 | Indian Constitution | Value Added Course | 3 | Preamble and Fundamental Rights, Directive Principles of State Policy, Parliamentary System and Federalism, Judiciary and Local Governance, Constitutional Amendments |
| COMOEC2.1 | Open Elective - II | Open Elective | 3 | Interdisciplinary subject chosen from other disciplines, Basic concepts of the chosen field, Applications in real-world scenarios, Problem-solving approaches, Foundational theories |
Semester 3
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| COMDSC3.1 | Corporate Accounting - I | Core | 4 | Issue and Forfeiture of Shares, Issue and Redemption of Debentures, Underwriting of Shares and Debentures, Final Accounts of Companies, Amalgamation and Reconstruction |
| COMDSC3.2 | Banking and Financial Services | Core | 4 | Commercial Banks and Central Bank, Negotiable Instruments, Financial Markets and Instruments, Mutual Funds and Insurance Services, Credit Rating and Merchant Banking |
| COMDSC3.3 | Business Statistics | Core | 4 | Introduction to Statistics, Measures of Central Tendency, Measures of Dispersion and Skewness, Correlation and Regression Analysis, Index Numbers and Time Series Analysis |
| LANG3.1 | Language I | Language | 3 | Regional Literature Study, Cultural Narratives, Advanced Essay Writing, Debate on Contemporary Issues, Understanding Poetics |
| LANG3.2 | Language II (English) | Language | 3 | Professional Communication, Interpersonal Communication, Cross-Cultural Communication, Conflict Resolution, Group Discussions |
| COMSEC3.1 | Financial Literacy & Banking | Skill Enhancement Course | 3 | Personal Finance Management, Savings and Investment Options, Banking Products and Services, Digital Banking and Payments, Credit Management and Insurance |
| COMVAC3.1 | Environmental Studies | Value Added Course | 3 | Ecosystems and Biodiversity, Environmental Pollution and Control, Natural Resources and Sustainable Development, Climate Change and Global Warming, Environmental Ethics and Legislation |
| COMOEC3.1 | Open Elective - III | Open Elective | 3 | Interdisciplinary subject chosen from other disciplines, Basic concepts of the chosen field, Applications in real-world scenarios, Problem-solving approaches, Foundational theories |
Semester 4
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| COMDSC4.1 | Corporate Accounting - II | Core | 4 | Valuation of Goodwill and Shares, Accounting for Liquidation of Companies, Amalgamation and External Reconstruction, Consolidated Financial Statements, Accounting for Government Companies |
| COMDSC4.2 | Income Tax - I | Core | 4 | Basic Concepts of Income Tax, Residential Status and Tax Incidence, Exempted Incomes, Income from Salaries, Income from House Property |
| COMDSC4.3 | Cost Accounting | Core | 4 | Introduction to Cost Accounting, Cost Concepts and Classifications, Material Costing and Labor Costing, Overheads and Activity Based Costing, Job, Batch and Contract Costing |
| LANG4.1 | Language I | Language | 3 | Classical Literature Review, Modern Indian Writing, Literary Criticism Basics, Translation Skills Advanced, Cultural Heritage Texts |
| LANG4.2 | Language II (English) | Language | 3 | Advanced English Grammar, Vocabulary Building for Professionals, Academic Writing Skills, Resume and Cover Letter Writing, Interview Skills |
| COMSEC4.1 | Tally for Business | Skill Enhancement Course | 3 | Introduction to Tally ERP, Company Creation and Configuration, Ledger and Voucher Entries, Inventory Management, Generating Financial Statements and Reports |
| COMVAC4.1 | Artificial Intelligence | Value Added Course | 3 | Introduction to AI, Machine Learning Concepts, Natural Language Processing, Computer Vision Basics, AI Ethics and Applications |
| COMOEC4.1 | Open Elective - IV | Open Elective | 3 | Interdisciplinary subject chosen from other disciplines, Basic concepts of the chosen field, Applications in real-world scenarios, Problem-solving approaches, Foundational theories |
Semester 5
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| COMDSC5.1 | Advanced Financial Management | Core | 4 | Financial Planning and Forecasting, Capital Budgeting Decisions, Working Capital Management, Cost of Capital and Capital Structure, Dividend Policy Decisions |
| COMDSE5.2A | Auditing | Discipline Specific Elective (Accounting) | 4 | Introduction to Auditing, Audit Planning and Internal Control, Vouching and Verification, Company Audit and Auditor''''s Report, Audit of Different Entities |
| COMDSE5.3A | Management Accounting | Discipline Specific Elective (Accounting) | 4 | Nature and Scope of Management Accounting, Financial Statement Analysis, Fund Flow and Cash Flow Statements, Budgetary Control, Marginal Costing and Decision Making |
| COMSEC5.1 | E-filing of Returns | Skill Enhancement Course | 3 | Online Tax Payment Procedures, E-filing of Income Tax Returns (ITR), E-filing of GST Returns, Documentation for E-filing, Resolving E-filing issues |
| COMOEC5.1 | Open Elective - V | Open Elective | 3 | Interdisciplinary subject chosen from other disciplines, Basic concepts of the chosen field, Applications in real-world scenarios, Problem-solving approaches, Foundational theories |
Semester 6
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| COMDSC6.1 | Project Report & Viva-Voce | Core (Project) | 4 | Research Methodology, Data Collection and Analysis, Report Writing and Documentation, Presentation Skills, Viva-Voce Examination |
| COMDSE6.2A | Forensic Accounting | Discipline Specific Elective (Accounting) | 4 | Introduction to Forensic Accounting, Financial Fraud Detection, Investigation Techniques, Cyber Forensics for Accounting, Legal Aspects of Forensic Accounting |
| COMDSE6.3A | Advanced Auditing | Discipline Specific Elective (Accounting) | 4 | Internal Audit and Operational Audit, EDP Audit, Special Audit Engagements, Recent Trends in Auditing, Professional Ethics for Auditors |
| COMSEC6.1 | Advanced Tally | Skill Enhancement Course | 3 | Tally with GST, Payroll in Tally, TDS and TCS in Tally, Advanced Reports and Analysis, Data Backup and Restore |
| COMOEC6.1 | Open Elective - VI | Open Elective | 3 | Interdisciplinary subject chosen from other disciplines, Basic concepts of the chosen field, Applications in real-world scenarios, Problem-solving approaches, Foundational theories |
